Should a church ordain, commission or license someone so the church can designate a housing allowance for that person?

A church should never ordain, commission or license anyone in an effort to make that person eligible for a minister’s housing allowance. Churches should ordain, license or commission clergy for theological reasons, not tax reasons. Remember that the IRS doesn’t automatically consider someone a minister for tax purposes simply because that person is ordained, commissioned or licensed.

For more information, visit the Ministers' Tax Guide

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